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Pengaruh Integritas dan Beban Kerja Terhadap Kinerja Karyawan Divisi Akuntansi Kantor Pusat Perum BULOG Ari Kurniawan; Eneng Iviq Hairo Rahayu
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 5 (2026): September: Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/ys9yds48

Abstract

This research stems from the importance of employee performance in the Accounting Division of the Head Office of Perum BULOG. This division handles crucial responsibilities demanding high accuracy and strict adherence to reporting deadlines. This study aims to empirically analyze the effect of integrity and workload, both partially and simultaneously, on employee performance. The study applies a quantitative method using saturation sampling (census) with 35 respondents. Data was collected via a Likert-scale questionnaire and analyzed using multiple linear regression. Data quality tests confirmed all instruments are valid and reliable. Classical assumption tests indicate normal and linear data, free from multicollinearity and heteroscedasticity. Partial test (t-test) results proved integrity positively and significantly affects performance (t-count 8.079 > t-table 2.037; Sig. 0.000). Conversely, workload does not significantly affect performance (t-count -0.838 < t-table 2.037; Sig. 0.408). Simultaneously (F-test), integrity and workload significantly affect performance (F-count 37.570 > F-table 3.295; Sig. 0.000). The determination test revealed both variables explain 68.3% of performance variations.